Suppose a college football player is offered the following contract from two NFL teams, the Cowboys and the Patriots. The Cowboys' offer: a signing bonus of $1 million, a first year's salary of $3 million, a second year's salary of $5 million and a third year's salary of $7 million. The Patriots' offer: a signing bonus of $2 million, a first year's salary of $2 million, a second year's salary of $4 million, and a third year's salary of $8 million. As the agent for the player, which offer would you advise the player to accept if the interest rate is 5 percent.